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008170516s2017 enk o 001 0 eng
010 ▼a 2017023767
019 ▼a 1002645513 ▼a 1004395263
020 ▼a 9780749480783 ▼q (electronic bk.)
020 ▼a 0749480785 ▼q (electronic bk.)
020 ▼z 9780749480769 (pbk.)
020 ▼z 0749480769
035 ▼a (OCoLC)987437587 ▼z (OCoLC)1002645513 ▼z (OCoLC)1004395263
037 ▼a CL0500000892 ▼b Safari Books Online
040 ▼a DLC ▼b eng ▼e rda ▼c DLC ▼d OCLCO ▼d OCLCF ▼d OCLCO ▼d N$T ▼d EBLCP ▼d UMI ▼d TOH ▼d YDX ▼d IDEBK ▼d 248032
042 ▼a pcc
043 ▼a e-uk---
049 ▼a MAIN
05010 ▼a HF5616.G7
072 7 ▼a BUS ▼x 001010 ▼2 bisacsh
08200 ▼a 657.0941 ▼2 23
1001 ▼a Horner, David, ▼d 1970-, ▼e author.
24510 ▼a Accounting for non-accountants / ▼c David Horner.
250 ▼a Eleventh edition.
263 ▼a 1709
264 1 ▼a London ; ▼a New York : ▼b Kogan Page, ▼c [2017]
300 ▼a 1 online resource.
336 ▼a text ▼b txt ▼2 rdacontent
337 ▼a computer ▼b n ▼2 rdamedia
338 ▼a online resource ▼b nc ▼2 rdacarrier
500 ▼a Includes index.
5050 ▼a Cover ; Contents; Introduction; 01 Financial record keeping; Introduction; Single-entry bookkeeping; Double-entry bookkeeping; Balancing accounts; The trial balance; Daybooks and ledgers; Accounting software; Benefits of accounting software; Review questions; 02 Income statements; Introduction; Calculating profit; The income statement; Classification of expenditure; Review questions; 03 The balance sheet; Introduction; Content of the balance sheet; Format of the balance sheet; Review questions; 04 Further adjustments to the income statement; Introduction; Accruals concept
5058 ▼a Accruals and prepaymentsDepreciation; Bad debts; Allowance for doubtful debts; Discounts; Review questions; 05 Checking the double-entry system; Introduction; Correction of errors; Bank reconciliation statements; Control accounts; Sales ledger control accounts; Purchases ledger control accounts; Reconciliation of control account totals; Review questions; 06 Accounting concepts; Introduction; Accounting concepts; From accounting concepts to accounting standards; Review questions; 07 Accounting for other business organizations; Introduction; Manufacturing organizations; Partnerships
5058 ▼a Not-for-profit organizationsIncomplete records; Review questions; 08 An introduction to business costing; Introduction; Cost centres and cost units; Cost behaviour; Principles and methods of costing; Costing principles; Absorption costing; Costing methods; Review questions; 09 Marginal costing and decision making; Introduction; Contribution; Uses of marginal costing; Break-even analysis; Optimum production plans; Make-or-buy decisions; Special order decisions; Closing down an unprofitable business segment; Marginal and absorption costing compared; Review questions; 10 Standard costing
5058 ▼a IntroductionStandard costs; Variance analysis; Types of variance; Sub-variances; Materials variances; Labour variances; Flexible budgets; Sales variances; Overhead variances; Interpretation of variances; Interrelationships of variances; Review questions; 11 Budgeting; Introduction; Purpose of budgets; Types of budget; Budgeting example; Budgeting techniques; Review questions; 12 Working capital management; Introduction; The working capital cycle; The ideal size of working capital; Inventory; Trade receivables; Management of trade payables; Managing cash; Review questions
5058 ▼a 13 Capital investment appraisalIntroduction; Capital investment; Relevant costs and benefits; Net cash flow and the investment appraisal; Methods of investment appraisal; Payback; Accounting rate of return (ARR); Discounted cash flow; Net present value (NPV); Internal rate of return (IRR); Discounted payback; Investment appraisal evaluated; Review questions; 14 An introduction to limited companies; Introduction; Limited liability; Setting up a limited company; Types of limited company; Share capital and dividends; Financial statements of the limited company; Rights issues; Bonus issues
520 ▼a Guides readers through the maze of financial terms and accounting concepts, providing up to date and in depth coverage of annual accounts, management accounting and financial management.
588 ▼a Description based on print version record and CIP data provided by publisher; resource not viewed.
590 ▼a eBooks on EBSCOhost ▼b All EBSCO eBooks
650 0 ▼a Accounting ▼z Great Britain.
650 7 ▼a Accounting. ▼2 fast ▼0 (OCoLC)fst00795379
650 7 ▼a BUSINESS & ECONOMICS / Accounting / Financial ▼2 bisacsh
651 7 ▼a Great Britain. ▼2 fast ▼0 (OCoLC)fst01204623
655 4 ▼a Electronic books.
77608 ▼i Print version: ▼a Horner, David, 1970- author. ▼t Accounting for non-accountants ▼b Eleventh edition. ▼d London ; New York : Kogan Page, [2017] ▼z 9780749480769 ▼w (DLC) 2017007344
85640 ▼u http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1584661
938 ▼a ProQuest MyiLibrary Digital eBook Collection ▼b IDEB ▼n cis37359303
938 ▼a EBL - Ebook Library ▼b EBLB ▼n EBL4987677
938 ▼a EBSCOhost ▼b EBSC ▼n 1584661
938 ▼a YBP Library Services ▼b YANK ▼n 14774036
990 ▼a 관리자